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Issue: Vol 167, Issue 4301

Issue: Vol 167, Issue 4301

18 Apr 2011

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IN THIS ISSUE

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Available online

Threshold increased from £2,000 to £3,000

Revenue pledges to make information clearer

Finance Bill clause prevents exploitations of DTAs

Kieran Anthony Rogers (TC1036)

David Howell (TC1048)

John Scofield (TC1068)

Bayfine UK v CRC, Court of Appeal

Serpol Ltd (TC1043)

Ian Mitchell (TC1041)

Chepstow Plant International Ltd and Edward Hayward (TC1035)

Ronald Farrell (TC1051)

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15

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Readers’ forum: Is a donation to a charity really a donation? Readers’ forum: Is river cruise business underpaying output tax? Readers’ forum: Cross-border tax treatment of disability benefit Readers’ forum: Capital losses from years back New queries: 11 June 2026

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NEWS

Late notices to file 2024-25 self-assessment returns Agent webchat relaunched by HMRC Call to reform income tax and National Insurance in Scotland Anti-money laundering training films available 88% of accountants asked for EU expansion advice

Third slide

Deadline dates for July 2026

CASES

Not the right time to issue a closure notice Building work should have been standard rated No retrospective reconstruction permitted Grazing sheep helped maintain the field Failure to take reasonable care

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This week's opinion: 11 June 2026 Late notices to file 2024-25 self-assessment returns Agent webchat relaunched by HMRC Call to reform income tax and National Insurance in Scotland Anti-money laundering training films available

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